How to manage fixed assets like, mobile phones, software, and hired plant or machinery?

Dear all,

I read on page 1 of the fixed assets management guide "The system enables you to manage even non depreciating assets such as mobile phones, software, and hired plant or machinery. This is useful for tracking employee ownership of items, and for tracking insurance and maintenance schedules of assets" but the guide did not give details of how to manage them. for more clarification the mobile phones and the hired machinery are not part of our balance sheet fixed assets, the mobile phones and the hired machinery costs are charged to expenses.

I would be grateful If you can send me a guide or manual explaining how to manage these cases.